Samsung Galaxy Camera 3G has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features 1.4GHz Quad-Core processor. On the other hand, Olympus VR-320 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features TruePic III processor.
Below you can see the Galaxy Camera 3G and VR-320 sensor size comparison.
Samsung Galaxy Camera 3G and Olympus VR-320 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.